Perquisites Exempt for All

Following perquisites are fully exempt

• Telephone provided by employer to employee
• Transport facility by employer in transport business to his employees free of cost or concessional rate
• Privilege pass provided by Indian Railways to employees.
• Perquisites(and allowances) provided outside India to a Government employee for providing service outside India
• Leave Travel Concession
• Annual Premium paid by employer on personal accident policy on the life of employee
• RFA provided   for High Court /Supreme Court Judge /Union Minister (CG) and Leader of Opposition  is fully exempt.
• RFA for Employee working in Mines Site/ Dam Site / Onshore Oil  Exploration Site 
• Food provided to Employee >50 per meal
• Conveyance facilities to High Court and Supreme Court Judges
• Amount spent on training of employees or amount paid for refresher management course (Boarding and Lodging also covered)